The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Charity number 1140143
## Annual Report and Financial Statements
for the year ended 31 December 2022
The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
Annual Report and Financial Statements for the year ended 31 December 2022
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 3|
|Examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the accounts|7 to 13|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Trustees' report for the year ended 31 December 2022
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** Rev'd David Gerrard Chair Rev'd Kathy Robertson Vice Chair Charles Vickers Elizabeth Crowther Treasurer Judith Holding Eleanor McGraw David Petts Peter Stephens Lisa Grant Anita Lee Appointed 8 May 2022 Monica Marsden Appointed 8 May 2022 Bernadette Dakin Appointed 8 May 2022 Howard Norton Resigned 8 May 2022 Kiran Arya Appointed 8 May 2022 **Charity number** 1140143 Registered in England and Wales **Registered and principal address Bankers** St Catherine's Church Centre Yorkshire Bank Doncaster Road 6-10 Northgate Wakefield Wakefield WF1 5HL WF1 1TA
Registered in England and Wales
## **Independent examiner**
E J Beverley FCCA **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is governed by the Parochial Church Councils (Powers) Measure 1956 as amended and the Church Representation Rules.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
## **Objectives and activities**
## **The charity's objects**
Promoting in the ecclesiastical parish the whole mission of the Church.
## **The charity's main activities**
Regular public worship & teaching of Christianity. Operation of a community centre providing activities for the benefit of all on an equal basis regardless of race, national/ethnic origin, disability, age, gender, sexual orientation, transgender identity or religion/belief to increase community cohesion & wellbeing.
2
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Trustees' report (continued) for the year ended 31 December 2022
## **Objectives and activities (continued)**
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of Christianity.
## **Achievements and performance**
The charity has continued to run our emergency food bank until July 2022 when we switched to a Community Pantry Model. This continues to support the most vulnerable individuals and families in the Wakefield district.
The hot/cold food delivery service continues to a success delivering to vulnerable/isolated individuals across the district.
The day care service continues to grow in numbers accessing the service and provides 20 places per day Monday to Friday
## **Financial review**
The net expenditure for the year was £47,638, including net expenditure of £36,158 on unrestricted funds and net expenditure of £11,480 on restricted funds after transfers.
The charity has fully reviewed expenditure/expenses and has identified areas where cost savings can be made and these will be implemented going forward.
The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved. They acknowledge the challenges faced in recent years, these are predominantly due to Covid recovery and a lack of applications for grant income. These have been addressed, we are now seeking funding again, areas of our income are now increasing and we are looking at places where our costs can be cut. We have provision for redundancy payments if the need should arise. The trustees are therefore confident that there are no material uncertainties about the going concern of the charity.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £26,616.
Our Reserves Policy relates to funds which are freely available to be used for any designated purposes of the charity.
The purpose of unrestricted funds is to meet the costs of running and maintaining the Church Centre including the employment of staff.
Our aims are:
1. To secure and sustain the charity’s financial viability, and for future planning.
2. To channel our resources in ways that coincide with our Vision/Business Planning.
3. To give reassurance to the general public that the charity intends to use all funds coming into its care for the purposes of the charity.
The current policy is to hold as reserve, resources equivalent to between two to three month’s expenditure.
Approved by the board of trustees on 22/05/2023
D Gerrard (Trustee)
3
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
## Independent examiner's report to the trustees of The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022, which are set out on pages 5 to 13.
## **Responsibilities and basis of report**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since the charity's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a fellow of ACCA which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
E J Beverley FCCA
31/05/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
4
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 December 2022
|Notes
2022
2022
Centre
Church
Unrestricted
Unrestricted
funds
funds
**Income from:**
£
£
Grants and donations
(2)
10,209
35,085
Centre income
180,308
-
Collections (plate)
-
5,998
Planned giving
1,047
24,264
Gift aid
-
8,518
Other income
4,960
1,523
Bank interest
110
-
Profit on disposal of fixed assets
-
-
**Total income**
196,634
75,388
**Expenditure on:**
Day-care expenses
2,454
-
Cafe expenses
25,689
-
Salaries
(3)
173,313
3,587
Redundancy
-
-
Agency staff
752
-
Travel, training and other staff costs
565
-
Vicars' and other clergy expenses
328
382
Vehicle costs
15,107
-
Mission giving
-
3,180
Common fund
-
29,164
Insurance
1,887
2,044
Cleaning
7,718
-
Administration
246
-
Routine maintenance
2,977
906
Church running expenses
20
3,403
Centre running expenses
4,625
411
Telephone and internet
3,710
77
Utilities
12,718
-
Accountancy and professional fees
6,863
18
Independent examination
2,040
-
Foodbank
-
-
Repairs and maintenance
233
680
Miscellaneous expenses
499
-
Depreciation
4,948
-
Volunteer expenses
-
20
Freelance fees
-
-
**Total expenditure**
266,692
43,872
**Net income / (expenditure)**
(70,058)
31,516
**Transfers between funds**
2,384
-
**Net movement in funds**
(67,674)
31,516
**Fund balances brought forward**
1,928
74,292
**Fund balances carried forward**
(4)
(65,746)
105,808|2022
Church
Restricted
funds
£
60,798
-
-
-
-
-
-
-
60,798
-
4,744
61,049
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,101
69,894
(9,096)
(2,384)
(11,480)
96,928
85,448|2022
Total
funds
£
106,092
180,308
5,998
25,311
8,518
6,483
110
-
332,820
2,454
30,433
237,949
-
752
565
710
15,107
3,180
29,164
3,931
7,718
246
3,883
3,423
5,036
3,787
12,718
6,881
2,040
-
913
499
4,948
20
4,101
380,458
(47,638)
-
(47,638)
173,148
125,510|2021
Total
funds
£
130,696
143,428
5,097
26,914
7,279
798
22
230
314,464
1,920
30,230
197,034
6,070
-
2,800
545
13,844
2,880
28,839
2,279
6,293
783
10,787
950
6,428
3,758
14,705
5,325
2,040
2,633
45,618
572
3,121
420
-
389,874
(75,410)
-
(75,410)
248,558
173,148|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
5
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Balance sheet
|as at 31 December 2022
2022
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
13,346
Investments
100
**Total fixed assets**
13,446
**Current assets**
Debtors and prepayments
(6)
27,317
Cash at bank and in hand
(7)
28,081
**Total current assets**
55,398
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
28,782
**Total current liabilities**
28,782
**Net current assets**
26,616
**Net assets**
40,062
**Funds**
Unrestricted funds
40,062
Restricted funds
-
**Total funds**
40,062|2022
Restricted
£
-
-
-
-
85,448
85,448
-
-
85,448
85,448
-
85,448
85,448|2022
Total
£
13,346
100
13,446
27,317
113,529
140,846
28,782
28,782
112,064
125,510
40,062
85,448
125,510|2021
Total
£
6,156
100
6,256
26,269
157,630
183,899
17,007
17,007
166,892
173,148
76,220
96,928
173,148|
|---|---|---|---|
The financial statements were approved by the board of trustees on 22/05/2023
D Gerrard (Trustee)
6
The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
## Notes to the accounts
## for the year ended 31 December 2022
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## **Investments**
Investments are stated at market value at the balance sheet date. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Plant and machinery: over 6.67 years (15% Straight Line) Fixtures and fittings: over 10 years Motor vehicles: over 5 years
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
7
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
## Notes to the accounts
for the year ended 31 December 2022
## **1 Accounting policies (continued)**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
8
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued
## for the year ended 31 December 2022
|**2 Grants and donations**
Asda Foundation
Bishops Development Fund
Faith Up
Liz & Terry Bramall Foundation
The National Lottery Community Fund
Neighbourly Foundation
Nova Wakefield
Power to Change
Primark
Stockton Drilling Limited
The Albert Hunt Trust
Wakefield and District Health and Com. Support
Wakefield District Housing
Wakefield Metropolitan District Council
Charities Trust
HM Revenue and Customs
Making A Locally Ltd
The Tudor Trust
Other donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2022
Unrestricted
funds
£
-
-
-
5,000
-
-
-
10,000
-
-
2,000
-
-
-
-
-
-
-
28,294
45,294|2022
Restricted
funds
£
750
9,322
1,500
-
9,946
5,000
7,920
-
750
1,000
-
5,500
1,000
18,110
-
-
-
-
-
60,798|2022
Total
funds
£
750
9,322
1,500
5,000
9,946
5,000
7,920
10,000
750
1,000
2,000
5,500
1,000
18,110
-
-
-
-
28,294
106,092
2022
£
223,561
15,214
(5,000)
4,174
237,949|2021
Total
funds
£
-
-
-
-
-
400
23,500
-
-
-
-
-
-
10,000
300
27,879
1,000
55,000
12,617
130,696
2021
£
187,763
10,525
(4,000)
2,746
197,034|
|---|---|---|---|---|
The average number of employees during the year was 14.4, being an average of 10.8 full time equivalent (2021: 14.5, 9.1 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2022|2021|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|4,174|2,746|
|Amount of any contributions outstanding at the year end|657|406|
9
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued
## for the year ended 31 December 2022
|**4 Restricted funds**
Chapel fund
WMDC
Sir George Martin Trust
Bishops Dev. Fund
General Foodbank
The Tudor Trust
All Churches Trust
WMDC - Workforce
WMDC - Infection control
WMDC - Food bank
WDHCS Prosper Together
Nova- Warm Space
Sainsburys - Pantry fund
Lottery - Warm Space Grant
Stockton Drilling - Pantry
Holiday Club
ASDA fund|Balance b/f
£
5,681
239
1,344
1,400
3,360
71,637
13,267
-
-
-
-
-
-
-
-
-
-
96,928|Incoming
£
-
-
-
4,416
3,250
-
4,906
3,640
2,000
3,000
5,500
7,920
5,000
9,946
1,000
9,470
750
60,798|Outgoing
£
-
-
500
5,816
1,057
35,280
580
3,640
2,000
3,000
-
7,920
5,000
-
1,000
4,101
-
69,894|Transfers
£
(5,681)
(239)
-
-
-
-
3,536
-
-
-
-
-
-
-
-
-
-
(2,384)|Balance c/f
£
-
-
844
-
5,553
36,357
21,129
-
-
-
5,500
-
-
9,946
-
5,369
750
85,448|
|---|---|---|---|---|---|
**Fund name** Chapel fund
## WMDC
Sir George Martin Trust Bishops Dev. Fund General Foodbank The Tudor Trust All Churches Trust
WMDC - Workforce WMDC - Infection control WMDC - Food bank WDHCS Prosper Together
Nova- Warm Space Sainsburys - Pantry fund Lottery - Warm Space Grant Stockton Drilling - Pantry Holiday Club ASDA fund
## **Purpose of restriction**
Funds from an appeal to build a chapel. The transfer relates to moving costs to All Churches Trust fund after getting permission from the Charity Commission.
Music fund. The transfer relates to moving costs to All Churches Trust fund. For a Bain Marie and Water boiler.
Towards the Open Hands meals provision. Towards the foodbank for providing food parcels and meals on site. Towards running costs and outreach work.
Towards a new PA system. The transfer relates to the capitalisation of fixed assets purchased from the fund for the general purposes of the charity. And receiving funds from the Chapel fund and WMDC fund.
Towards workplace recruitment and retention.
Towards PPE and keeping the centre opened during Covid. Towards general running costs of food pantry.
Towards helping people with financial issues and management costs of the charity.
Towards running costs of warm space project. Towards general running costs of food pantry. Towards running costs of warm space project. Towards general running costs of food pantry. Towards provision of Holiday Activities for children. Towards general running costs of food pantry.
10
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued
## for the year ended 31 December 2022
|**5 **
**6 **
**7 **
**8 **|**Tangible assets**
**Cost**
At 1 January 2022
Additions
Disposals
At 31 December 2022
**Depreciation**
At 1 January 2022
Depn reversed re. disposals
Charge for year
At 31 December 2022
**Net book value**
At 31 December 2022
At 31 December 2021
**Debtors and prepayments**
Debtors
Prepayments
Accrued income
**Cash at bank and in hand**
Cash at bank
Cash in hand
**Creditors and accruals**
Creditors
Accruals
Taxation and social security
Other creditors|£
8,214
5,173
(2,407)
10,980
8,214
(2,407)
776
6,583
4,397
-
Machinery
and|£
4,679
2,464
-
7,143
2,130
-
1,466
3,596
3,547
2,549
Computer
and|£
48,394
4,500
-
52,894
45,037
-
2,579
47,616
5,278
3,357
Motor
Vehicles|£
8,453
-
-
8,453
8,203
-
126
8,329
124
250
2022
£
14,504
4,295
8,518
27,317
2022
£
113,527
2
113,529
2022
£
11,288
4,830
2,509
10,155
28,782
Fixtures
and Fittings|Total
£
69,740
12,137
(2,407)
79,470
63,584
(2,407)
4,947
66,124
13,346
6,156
2021
£
16,675
2,315
7,279
26,269
2021
£
157,630
-
157,630
2021
£
10,852
6,155
-
-
17,007|
|---|---|---|---|---|---|---|
11
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued for the year ended 31 December 2022
## **9 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
|**Details of remuneration and benefits**
Lisa Grant
Gross pay
Social security
Pensions|2022
£
26,332
2,516
1,341
30,189|2021
£
25,319
2,277
572
28,168|
|---|---|---|
## **Reason for remuneration**
The trustee was employed in the role of Centre manager.
## **Legal authority for the payment**
The legal authority for the payment is via a provision within the charity's governing document.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £30,189 (previous year: £28,168).
**Other transactions with trustees or related parties**
|**Other transactions with trustees or related parties**
Bookkeeping work
**Name of trustee**
**or related party**
**Relationship to charity**
**Description of**
**transaction**
Rebecca
McCormick
Daughter of Elizabeth
Crowther|2022
£
4,479
4,479|2021
£
4,537
4,537|
|---|---|---|
During the year the charity received donations without conditions amounting to £11,225 (2021 £8,280) from trustees and related parties.
## **10 Operating leases**
|Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2022
£
1,229
614
1,843|2021
£
1,228
1,850
3,078|
|---|---|---|
12
## The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2022
|2022
2021
2022
2021
2022
2021
Centre
Centre
Church
Church
Church
Church
UnrestrictedUnrestrictedUnrestrictedUnrestricted
Restricted
Restricted
funds
funds
funds
funds
funds
funds
**Income**
£
£
£
£
£
£
Grants and donations
10,209
7,143
35,085
6,167
60,798
117,386
Centre income
180,308
143,428
-
-
-
-
Collections (plate)
-
-
5,998
5,097
-
-
Planned giving
1,047
2,605
24,264
19,285
-
5,024
Gift aid
-
-
8,518
7,279
-
-
Other income
4,960
524
1,523
274
-
-
Bank interest
110
22
-
-
-
-
Profit on disposal of fixed assets
-
230
-
-
-
-
**Total income**
196,634
153,952
75,388
38,102
60,798
122,410
**Expenditure**
Day-care expenses
2,454
1,920
-
-
-
-
Cafe expenses
25,689
30,008
-
222
4,744
-
Salaries
173,313
115,215
3,587
-
61,049
81,819
Redundancy
-
6,070
-
-
-
-
Agency staff
752
-
-
-
-
-
Travel, training & other staff cost
565
1,271
-
-
-
1,529
Vicars' & other clergy expenses
328
-
382
545
-
-
Vehicle costs
15,107
6,101
-
-
-
7,743
Mission giving
-
-
3,180
2,880
-
-
Common fund
-
-
29,164
28,839
-
-
Insurance
1,887
-
2,044
2,279
-
-
Cleaning
7,718
6,257
-
36
-
-
Administration
246
783
-
-
-
-
Routine maintenance
2,977
9,158
906
1,629
-
-
Church running expenses
20
-
3,403
950
-
-
Centre running expenses
4,625
5,694
411
-
-
734
Telephone and internet
3,710
3,680
77
78
-
-
Utilities
12,718
13,705
-
1,000
-
-
Accountancy and prof. fees
6,863
5,325
18
-
-
-
Independent examination
2,040
2,040
-
-
-
-
Foodbank
-
-
-
-
-
2,633
Repairs and maintenance
233
18,494
680
8,124
-
19,000
Miscellaneous expenses
499
179
-
393
-
-
Depreciation
4,948
3,121
-
-
-
-
Volunteer expenses
-
20
20
-
-
400
Freelance fees
-
-
-
-
4,101
-
**Total expenditure**
266,692
229,041
43,872
46,975
69,894
113,858
**Net income / (expenditure)**
(70,058)
(75,089)
31,516
(8,873)
(9,096)
8,552
**Transfers between funds**
2,384
14,497
-
(1,300)
(2,384)
(13,197)
**Net movement in funds**
(67,674)
(60,592)
31,516
(10,173)
(11,480)
(4,645)
**Fund balances brought forward**
1,928
62,520
74,292
84,465
96,928
101,573
**Fund balances carried forward** (65,746)
1,928
105,808
74,292
85,448
96,928|2022
Total
funds
£
106,092
180,308
5,998
25,311
8,518
6,483
110
-
332,820
2,454
30,433
237,949
-
752
565
710
15,107
3,180
29,164
3,931
7,718
246
3,883
3,423
5,036
3,787
12,718
6,881
2,040
-
913
499
4,948
20
4,101
380,458
(47,638)
-
(47,638)
173,148
125,510|2021
Total
funds
£
130,696
143,428
5,097
26,914
7,279
798
22
230
314,464
1,920
30,230
197,034
6,070
-
2,800
545
13,844
2,880
28,839
2,279
6,293
783
10,787
950
6,428
3,758
14,705
5,325
2,040
2,633
45,618
572
3,121
420
-
389,874
(75,410)
-
(75,410)
248,558
173,148|
|---|---|---|
13